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Viacom Inc., short for "Video & Audio Communications", was an American media conglomerate with interests primarily in, but not limited to, cinema and cable television. It was the world's fourth-largest media conglomerate, behind The Walt Disney Company, Time Warner and News Corporation.

The second incarnation of Viacom was created on December 31, 2005 as a spinoff from CBS Corporation, which changed its name from Viacom to CBS at the same time. CBS, not Viacom, retains control of the over-the-air broadcasting, TV production, outdoor advertising, subscription pay television (Showtime) and publishing assets (Simon & Schuster) formerly owned by the larger company. However, Sumner Redstone through National Amusements, retains majority control of Viacom. Predecessor firms of Viacom include Gulf+Western, which later became Paramount Communications Inc., and Westinghouse Electric Corporation.

Viacom was the owner of MTV Networks, whose MTVN Kids & Family Group includes Nickelodeon, Nick at Nite, Nicktoons, Nick Jr., TeenNick, and before it folded, Nickelodeon Games and Sports for Kids. It also owns Petpet Park,The Club, and Paramount Pictures, which collaborated with Nickelodeon Movies to release all productions except for Hotel for Dogs.

As of December 2019, after its merger with CBS, it is now known as ViacomCBS.

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